{"id":2815,"date":"2025-05-30T14:56:47","date_gmt":"2025-05-30T14:56:47","guid":{"rendered":"https:\/\/www.paper.id\/kamus-bisnis\/?p=2815"},"modified":"2026-02-19T05:40:29","modified_gmt":"2026-02-19T05:40:29","slug":"margin-kontribusi","status":"publish","type":"post","link":"https:\/\/www.paper.id\/kamus-bisnis\/m\/margin-kontribusi\/","title":{"rendered":"Margin Kontribusi"},"content":{"rendered":"\r\n

Dalam perhitungan bisnis, ada suatu istilah yang disebut margin kontribusi. Apa itu margin kontribusi dan seberapa penting untuk usaha? Yuk, simak penjelasan lengkapnya di sini!<\/p>\r\n\r\n\r\n\r\n

Definisi Margin Kontribusi<\/strong><\/h2>\r\n\r\n\r\n\r\n

Margin kontribusi adalah selisih antara penjualan bersih dan biaya variabel. Ini menunjukkan seberapa besar pendapatan yang tersisa setelah menutupi biaya variabel untuk kemudian digunakan membayar biaya tetap dan menghasilkan laba. Margin kontribusi penting untuk analisis titik impas (break-even poin<\/em>t) dan pengambilan keputusan jangka pendek.<\/p>\r\n\r\n\r\n\r\n

Rumus margin kontribusi:<\/strong><\/h3>\r\n\r\n\r\n\r\n

Margin Kontribusi = Penjualan Bersih – Biaya Variabel<\/strong><\/p>\r\n\r\n\r\n\r\n

Atau dalam bentuk per unit:<\/p>\r\n\r\n\r\n\r\n

Margin Kontribusi per Unit = Harga Jual per Unit – Biaya Variabel per Unit<\/strong><\/p>\r\n\r\n\r\n\r\n

Contoh Margin Kontribusi<\/strong><\/h2>\r\n\r\n\r\n\r\n

Untuk memahami rumus tersebut, kamu bisa menyimak contoh berikut ini.<\/p>\r\n\r\n\r\n\r\n

Misalnya, sebuah perusahaan menjual produknya seharga Rp100.000 per unit. Biaya variabel untuk memproduksi satu unit adalah Rp60.000.<\/p>\r\n\r\n\r\n\r\n

Margin kontribusi per unit = Rp100.000 – Rp60.000 = Rp40.000<\/strong><\/p>\r\n\r\n\r\n\r\n

Artinya, dari setiap unit yang terjual, perusahaan memiliki Rp40.000 untuk menutup biaya tetap dan memperoleh laba.<\/p>\r\n\r\n\r\n\r\n

Jika perusahaan menjual 1.000 unit:<\/p>\r\n\r\n\r\n\r\n

Margin kontribusi total = 1.000 \u00d7 Rp40.000 = Rp40.000.000<\/strong><\/p>\r\n\r\n\r\n\r\n

Jumlah ini kemudian digunakan untuk menutup biaya tetap (misalnya sewa, gaji tetap), dan sisanya menjadi laba.<\/p>\r\n\r\n\r\n\r\n

Nah, itulah dia definisi margin kontribusi dan contoh perhitungannya untuk bisnismu.<\/p>\r\n\r\n\r\n\r\n

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\r\n
Coba Paper Gratis<\/a><\/strong><\/div>\r\n<\/div>\r\n","protected":false},"excerpt":{"rendered":"

Dalam perhitungan bisnis, ada suatu istilah yang disebut margin kontribusi. Apa itu margin kontribusi dan seberapa penting untuk usaha? Yuk, simak penjelasan lengkapnya di sini! Definisi Margin Kontribusi Margin kontribusi adalah selisih antara penjualan bersih dan biaya variabel. Ini menunjukkan seberapa besar pendapatan yang tersisa setelah menutupi biaya variabel untuk kemudian digunakan membayar biaya tetap […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"acf":[],"yoast_head":"\nMargin Kontribusi : Pengertian, Apa Itu | Kamus Bisnis Paper.id<\/title>\n<meta name=\"description\" content=\"Cari arti kata Margin Kontribusi itu apa? 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